Syfte: Huvudsyftet är att undersöka effekterna av införandet av IAS inom fastighetsbranschen och se om de nya principerna har lett mot en mer värderelevant redovisning. Delsyftet är att se på införandets effekter på det egna kapitalet, samt att utröna förhållanden före och efter införandet, då sett till två tidsperioder 2000-2004 och 2005-2009.Metod: Undersökningen är en totalundersökning som innefattar tio stycken företag. Studien sträcker sig från år 2000 - 2009 där 2000 - 2004 är perioden innan införandet av IAS 40 och perioden 2005 - 2009 är efter införandet. CAPM och Tobins Q används för att se om det finns skillnader i eget kapital samt eget kapital i förhållande till börskurs före och efter införandet.  Teori: Undersökningen utgår från Finansieringsteori, Effektiva marknadshypotesen, Capital Asset Pricing Model (CAPM), Tobins Q, Redovisningsteori, Beslutsfattande och Human Information ProcessingEmpiri: I kapitlet illustreras undersökningen i tabeller och diagram. Statistik programmet SPSS har använts för bearbetning av data och illustreras även i diagram för CAPM och Tobins Q.

The loss of such great wetlands, which has arose in Sweden the last decades, has created a situation that threats both the function and the biological diversity within the wetlands. Many ecological niches can be found in the wetlands and it is one of the habitats where most different species exist. In the 17th Century people started to ditch damp environments, such as bogs, to create a productive cultivated ground. Further ditches were made when the forestry gave large economical profits. The wetlands were impoverished from both groundwater and nourishment, and this led to a great loss of species.In a corporation with WWF and Skogsstyrelsen in Arvika, the University of Karlstad has participated in the Laskerudproject, a hydrological restoration-project in a forest landscape.

Det bör vara möjligt att skapa verktyg för att beskriva scenarion och med hjälp av tillgänglig mjukvara för visualisering kunna spela upp både verkliga och simulerad bilddata. Detta examensarbete beskriver hur några sådana verktyg tagits fram. Till förfogande fanns en stor mängd bilddata, insamlad på ett militärt övningsområde som dessutom finns representerad som en syntetisk omvärldsmodell. Insamlingen gjordes med en UAV (Unmanned Aerial Vehicle)- prototyp, som var utrustad med videokamera, IR-kamera och tröghetsnavigeringssystem. För att simulerad bilddata skulle få ett verklighetstroget intryck placerades markfordon ut i den syntetiska modellen på exakt samma position som under fältförsöken. Markfordonens position mättes in med DGPS och UAV:ns hastighet, position och rotation bestäms med GPS och tröghetsnavigeringssystem. Resultatet, i form av lagrad tröghetsnavigerings- och sensorstyrnings-data, ges efter en Kalmanfiltrering och blir vanligtvis noggrannare än vad som erhålls från de respektive delsystemen. Tyngdpunkten i arbetet låg i att ta fram Matlab-funktioner som plockar ut rätt vy vid rätt tidpunkt och åskådliggör detta på ett tydligt sätt, samt att placera ut markfordonen enligt de givna koordinaterna.

Tidigare vid ombyggnation, försäljning och förvaltning av byggnader som var uppförda innan 80-talet utgick fastighetsägarna från enkla handritade pappersritningar. Det är en svår utmaning att hålla ritningen uppdaterad till verkliga förhållanden d.v.s. relationsritning. För ca 25 år sedan (i början på 80-talet) byttes papper och penna ut mot avancerade ritprogram (CAD) för framtagning av ritningar. Idag används CAD i stort sett för all nyprojektering och de senaste åren har utvecklingen gått mot en större användning av 3D-underlag än tidigare 2D-ritningar.

Interference in an ecosystem means a disturbance. When harvesting, forest roads have to be build to cope with heavy duty vehicles. Crossing brooks can not always be avoided. In this case bridges or culverts have to be built. There are many different kinds of culverts and depending on what type you choose and how you place the culvert, the watercourse and the water organisms can be harmed in different ways.

The idea for this project was initiated together with one of the leaders in the forest, paper and packaging industry. To get through an A/R CDM process the company is exposed to the risk of failing the process or that the overall costs will exceed the benefits of the project. This would delete the incentives to invest in GHG removals compared to purchasing emission allowances on the carbon market. The questions that have been raised and needs clarification in the thesis are the following:? From a company perspective, what are the incentives for implementing Forest Clean Development Mechanism (CDM) projects?? What is a likely financial outcome of a reforestation CDM project on degraded land in the Guangxi province of the Peoples Republic of China?? When does an investment like this break even with the cost of buying market based carbon emission allowances? The objective of this master thesis is to carry out a research about the incentives for forest, paper and packaging companies to invest in reforestation through the clean development mechanism.

This master?s thesis is a remote sensing study of an area-based method used to detect forest in need of thinning by use of laser data and field samples. Only pine-dominated forest has been included in the study and height limits were set to match empirical restrictions. The study area was in the municipality of Älvsbyn (Latitude 65° 40´ N, Longitude 21° 00´ E), in northern Sweden.The Swedish authority Lantmäteriet is currently laser scanning most parts of Sweden, providing new opportunities and applications. The primary aim of the national laser scanning is to create a new elevation model, useful in consequence analysis of climate changes.

Idag använder allt fler människor sina smartphones för att surfa och använda tjänster online. Detta innebär att en stor del text läses på små skärmar. Detta arbete handlar om hur text bäst utformas och struktureras för att enklast kunna läsas och uppfattas på en mobilskärm. Faktorer som berörs är typgrad, ljusrum, textlängd, teckensnittsklass, radlängd, bild i text och kontrastverkan. Arbetet utgår från en normativ, svensk person utan funktionsnedsättningar.

In forestry there are always needs of forest data to make good strategic decisions of different actions and economic winning. Usually this data gets from field-estimations made by forest workers with expensive costs and sometimes unsatisfied quality. StoraEnso Skog is a great forest company in Sweden and they have part of the responsibility of the forest own by Bergvik Skog. Bergvik Skog is owner of 1, 9 million hectares productive forest land. Both Bergvik and StoraEnso have great interest in new inventory techniques to get the important forest data. The company Foran Remote Sensing offers the opportunity with airborne laserscanning of forest and forest land. Foran got the mission of Bergvik and StoraEnso to laser scan Bergviks possession in Älvdalen, Dalarna.

Industrialization of construction is by some considered to be a solution to the building industry's problems about the lack of quality, high production costs, low productivity and poor environmental adaptation. Meanwhile, industrialized construction partly earned a bad reputation after the million housing program. As large-scale projects where promoted during this period, it worked very well to use the technique of construction elements. In the mid seventies though, criticism arose which claimed that the aesthetic qualities had been deprived in the corporates effort to make housing production as efficient as possible.Tyréns, Derome and CBBT (centre for building and housing in wood) cooperates in a development project to develop a building system for 4-8-storey buildings, consisting of three platforms: a technology platform, an IT platform and a processing platform. The technology platform consists of flexible, industrially built flat modules of wood and from this platform the subsystem stairwells, is broken out.

This thesis has been performed at International Aluminum Casting AB in Eskilstuna,Sweden.International Aluminum Casting is currently working with a number of improvementsin their production in order to achieve their vision of being the leading aluminum foundry in Sweden. As a step in their improvement efforts, focus was directed ondeveloping the company's fixtures for machining.Efforts were focused on two main objectives: to develop a complete proposal on afixture which leads to a more rational use of an assigned part and also form general design advice for development of fixtures in the future.During the work progress, discussions have been made with experts at International Aluminum Casting within the field of fixture design. The objective was to obtain sufficient knowledge about the underlying problems with the current fixture for the part. At this stage of the thesis, a number of essential criteria for fixture design were produced. Information and inspiration were obtained by examining the company?s currently developed fixtures.After gathering the necessary information the process of developing three different fixture concepts started.

The digital map product kNN-Sweden contains nationwide data of the country?s forest land. The estimated forest variables are mean age, mean tree height, volume per tree species and total volume. Today Södra Skog?s assessments of timber potentials are mainly based on experience rate and subjective assumptions.

Stora Enso Skog has a long term contract regarding felling rights and silvicultural activities on forest owned by Bergvik Skog. In the autumn 2006, Bergvik Skog proposed a new thinning program, ?Bergvikgallring?. The new program implied an increased focus on extraction of smaller trees compared to the present thinning program, Stora Enso Skog?s ?Kvalitetsgallring?.

During 2006 SNVDB (the national road data base for forestry) is being introduced to Holmen Skog. This data base contains all information about Holmen Skogs road systems. The information will then be used in different kinds of optimisation models which only produce correct and reliable results if the input data are of the adequate quality. Today there are reasons to believe that road data is of various qualities. The forest roads are often in a bad condition and have to be improved before a planned harvest. The cost of maintenance and construction of new roads is a large part of the total harvesting cost.

Modern forest owners are very familiar with forest management and forest economics. Therefore they have high demands for quality in forest operations. Guarantee of quality in the shape of self-checking activities is an important tool to guarantee a well managed forestry operation. To meet the forest owners? demands on guarantee of quality and the entrepreneurs wish of an easy method for self-checking, the forest owners association, Södra skogsägarna, has developed a new method for thinning inventory. The purpose of this study is to evaluate the method that is used for self-checking and to find ways to develop and improve of the method. The data has been collected by inventory in a number of stands with circle-area survey and with strip survey, which is method that is used for self-checking. The results show that the strip survey does not diverge more than ±10 % in measuring values of basal area, number of stems, roads share, thinning quotient, outtake of basal area and total volume compared to circle-area survey.